How to Form an LLC in South Carolina: Steps & Cost (2026)
You form a South Carolina LLC by filing Articles of Organization with the South Carolina Secretary of State and paying the $110 filing fee. File it online through Business Filings Online, or by mail. You must appoint a South Carolina registered agent, and although a standard LLC files no annual report with the state, you register for taxes with the South Carolina Department of Revenue.
Quick Answer
- Form
- Articles of Organization for a Limited Liability Company
- Filing fee
- $110 (2026), to the South Carolina Secretary of State
- Agency
- SC Secretary of State - file online via Business Filings Online
- Registered agent
- Required - a South Carolina resident or qualified entity with a street address
- Annual report
- None for standard LLCs (only if taxed as a corporation)
- State income tax
- Pass-through by default; owners pay South Carolina individual income tax
South Carolina Agency and Form: Secretary of State, Articles of Organization
A South Carolina LLC is created by filing Articles of Organization with the South Carolina Secretary of State. Under the South Carolina Uniform Limited Liability Company Act, Section 33-44-202, one or more persons organize an LLC "by delivering articles of organization to the office of the Secretary of State for filing," and the company's existence commences when those articles are filed. Filing the articles - and the Secretary of State's acceptance of them - is the legal act that brings your LLC into existence.
The Articles of Organization ask for the LLC's name, the address of its initial designated office, the name and street address of its registered agent, the organizers, whether the company is manager-managed, and whether any member will be personally liable for debts, as detailed in Section 33-44-203. The name must contain a limited liability company designator (such as "LLC," "L.L.C.," or "Limited Liability Company") and be distinguishable in the records of the Secretary of State. You file through Business Filings Online, the Secretary of State's electronic filing system, which is the fastest route; paper filing by mail is also accepted. This guide covers the South Carolina process; for the national overview see how to form an LLC and what an LLC is.
How to Form a South Carolina LLC, Step by Step
Forming a South Carolina LLC is a five-step process centered on the Articles of Organization. Each step below corresponds to a requirement of the South Carolina Uniform LLC Act or a federal tax rule.
- Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Secretary of State. Verify availability through Business Filings Online. If you are not ready to file, you may reserve the name; under Section 33-44-1204 the reservation fee is $25. Confirm the name does not infringe a federal trademark before you commit.
- Appoint a South Carolina registered agent. Every South Carolina LLC must designate a registered agent with a physical South Carolina street address, as required by Section 33-44-108. The agent - an individual South Carolina resident or a qualified entity - receives service of process and official notices. See the national registered agent overview for how the role works.
- File the Articles of Organization. Submit the Articles of Organization to the South Carolina Secretary of State and pay the $110 filing fee set by Section 33-44-1204. File online through Business Filings Online for the quickest turnaround, or send the form by mail. Once the Secretary of State accepts it, your LLC legally exists.
- Adopt an operating agreement. South Carolina does not file or require you to submit an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution. The Act recognizes the operating agreement as the LLC's internal governing document.
- Get an EIN and register for South Carolina taxes. Apply for a free federal EIN from the IRS, then register with the South Carolina Department of Revenue using Form SCDOR-111. If you make retail sales, obtain a $50 Retail License; if you elect corporate tax treatment, file the CL-1 initial report.
After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and check whether your county or city requires a local business license.
South Carolina LLC Filing Fees (2026)
The core cost of a South Carolina LLC is the $110 Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against Section 33-44-1204 of the South Carolina Uniform LLC Act or the South Carolina Department of Revenue. Amounts are effective for 2026 and are set by the state, not by any filing service. For a full breakdown see South Carolina LLC cost and the national LLC cost guide.
| Item | Document | Fee (2026) | Agency |
|---|---|---|---|
| Articles of Organization (create the LLC) | Articles of Organization | $110 | Secretary of State |
| Name reservation | Application for reservation of name | $25 | Secretary of State |
| Change of registered agent / office | Statement of change | $10 | Secretary of State |
| Articles of amendment | Articles of amendment | $110 | Secretary of State |
| Retail License (if you make sales) | SCDOR-111 | $50 per location | Dept. of Revenue |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
| Articles of termination (to close) | Articles of termination | $10 | Secretary of State |
Expedited processing and certified copies carry additional fees. Because processing options and copy fees change, confirm the current amount with the Secretary of State before you file.
South Carolina Registered Agent Requirement
A South Carolina registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Section 33-44-108 requires every domestic LLC and every foreign LLC authorized to do business in the state to "designate and continuously maintain" a designated office and an agent with a South Carolina street address for service of process. You name the initial agent directly in the Articles of Organization.
The agent must be an individual resident of South Carolina, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in the state, and must have a physical South Carolina street address - a post office box alone does not satisfy the requirement. You may act as your own registered agent, name a manager, or hire a commercial registered agent service. To change agents later, file a statement of change of designated office or agent with a $10 fee under Section 33-44-1204. Failing to maintain an agent can lead to administrative dissolution of the LLC by the Secretary of State. See South Carolina registered agent requirements for detail.
South Carolina Taxes and Annual Reports
South Carolina taxes an LLC according to its federal classification. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership, so profits pass through to the owners, who report them on their South Carolina individual income tax returns. Unlike some states, South Carolina requires no annual report for a standard LLC - neither the Secretary of State nor the Department of Revenue collects an LLC annual report from an LLC taxed as a partnership or disregarded entity.
An LLC that elects to be taxed as a corporation is different. It must file the CL-1, Initial Annual Report of Corporations, and pay a one-time $25 minimum license fee within 60 days of commencing business, then file an annual corporate return and pay the annual license fee of 0.1% of capital and paid-in surplus plus $15 (minimum $25). If you sell taxable goods or services, you must obtain the $50 Retail License and collect the 6% state sales tax. See South Carolina LLC taxes and filing for the full picture and S-corp vs LLC if you are weighing an election.
EIN, Retail License, and Business Licenses
A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. Most South Carolina LLCs need an EIN, and one is required if the LLC has more than one member or any employees. By default the IRS classifies the LLC as a pass-through, but either a single- or multi-member LLC can elect corporate or S-corporation treatment by filing the appropriate IRS form.
South Carolina has no single statewide general business license. Instead, most counties and municipalities levy a local business license tax on gross income under Section 6-1-400, with a standardized license year running May 1 to April 30. If your LLC makes retail sales, you also need the SCDOR Retail License. Regulated professions require their own state licenses. See business licenses in South Carolina and the national business license overview to identify what applies to your activity.
Penalties for Missing South Carolina Requirements
Missing South Carolina requirements carries real consequences. If an LLC fails to maintain a registered agent or designated office, the Secretary of State may administratively dissolve the entity. Under Section 33-44-1204, reinstatement after administrative dissolution requires filing an application and paying a $25 fee, after correcting the underlying problem. A dissolved LLC cannot lawfully carry on business beyond winding up.
On the tax side, an LLC taxed as a corporation that files the CL-1 or its annual return late accrues interest and may owe penalties assessed by the Department of Revenue, and an LLC making retail sales without a Retail License is operating unlawfully. Keeping your registered agent, tax registrations, and any local business license current is the simplest way to avoid all of these outcomes.
Closing a South Carolina LLC
To close a South Carolina LLC properly, you wind up the business under Section 33-44-801, settle debts and taxes, and file Articles of Termination with the Secretary of State for a $10 fee under Section 33-44-1204. Simply abandoning the LLC leaves it exposed to administrative dissolution and any unresolved tax obligations. See how to dissolve an LLC in South Carolina and the national dissolution overview for the full wind-up and termination steps.
Frequently Asked Questions
How much does it cost to start an LLC in South Carolina?
The state filing fee for the Articles of Organization is $110, paid to the South Carolina Secretary of State. There is no annual report fee for a standard LLC, and a federal EIN is free. A Retail License, if you make sales, costs $50 per location. See South Carolina LLC cost.
What form do I file to create a South Carolina LLC?
The Articles of Organization, filed with the South Carolina Secretary of State. File online through Business Filings Online for the fastest turnaround, or by mail, with the $110 fee.
Does a South Carolina LLC need a registered agent?
Yes. Section 33-44-108 requires every South Carolina LLC to continuously maintain a registered agent with a physical South Carolina street address. A P.O. box alone does not satisfy the requirement.
Does a South Carolina LLC file an annual report?
No, not for a standard LLC. An LLC taxed as a partnership or disregarded entity files no annual report with the Secretary of State or SCDOR. Only an LLC electing corporate tax treatment files the CL-1 and an annual corporate return.
How long does it take to form an LLC in South Carolina?
Online filings through Business Filings Online are generally processed faster than mailed filings. Confirm current processing times with the Secretary of State before you file, as they vary with volume.
Do I need a business license for a South Carolina LLC?
South Carolina has no statewide general business license, but many counties and cities levy a local business license tax under Section 6-1-400. You may also need a $50 Retail License and any profession-specific licenses.
Related
- How to form an LLC (cluster hub)
- South Carolina registered agent requirements
- How much does a South Carolina LLC cost?
- South Carolina LLC taxes and filing
- Business licenses in South Carolina
- How to dissolve an LLC in South Carolina
- How to get an EIN
- How to form an LLC in Texas (sibling)
More South Carolina business guides
Business License In Dissolve An Llc In Annual Report Articles Of Organization Certificate Of Formation Dba Filing Llc Cost Llc Tax Filing Operating Agreement Registered Agent
Sources
- South Carolina Secretary of State - Business Entities (Articles of Organization; Business Filings Online).
- South Carolina Secretary of State - FAQs About Business Entities (registered agent; administrative dissolution and reinstatement).
- South Carolina Code - Title 33, Chapter 44, Uniform LLC Act (§33-44-108 agent; §33-44-202 formation; §33-44-203 articles; §33-44-801 dissolution; §33-44-1204 fees: $110 articles, $25 reservation, $10 change of agent, $10 termination, $25 reinstatement).
- South Carolina Code - Title 12, Chapter 36 (§12-36-510) ($50 Retail License per location).
- South Carolina Code - Title 6, Chapter 1 (§6-1-400) (local business license tax; May 1–April 30 license year).
- South Carolina Department of Revenue - Corporate FAQs (CL-1 initial report; $25 minimum license fee; 60-day deadline).
- South Carolina Department of Revenue - Business Tax Registration (Form SCDOR-111).
- South Carolina Department of Revenue - Sales & Use Tax (6% state rate; Retail License requirement).
- South Carolina Department of Revenue - S Corporation (SC1120S; annual license fee 0.1% + $15, minimum $25).
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
- IRS - About Form 2553 (S-corporation election).
- Legal Information Institute - 26 CFR § 301.7701-3 (entity classification / check-the-box).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the South Carolina Secretary of State and South Carolina Department of Revenue before acting.